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All Journal Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Ibram Pinondang Dalimunthe
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Sertifikat Bank Indonesia Syariah, Jumlah Uang Beredar Dan Inflasi Terhadap Indeks Saham Syariah Indonesia Umu Kulsum; Ibram Pinondang Dalimunthe
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2274

Abstract

This research aims to determine the macroeconomic variables of Bank Indonesia Sharia Certificate, Amount of Money In Circulation and Inflation on Indonesia Sharia Stock Index. The object in this study is the Indonesian Sharia Stock Index from January 2014 to December 2018. The method used in this study is a multiple linear regression analysis method. From the results of the hypothesis test simultaneously (test F) of Bank Indonesia Sharia Certificate, The Amount of Money Supply and Inflation has a joint (simultaneous) effect on the Indonesian Sharia Stock Index for the period 2014-2018. Based on the partial hypothetical test results (t test) on the Syraiah Indonesia Stock Index shows that the variable Certificate of Bank Indonesia Syariah and the Amount of Money In Circulation affect the Indonesian Sharia Stock Index. Meanwhile, inflation variables have no effect on Indonesia's Sharia Stock Index.
The Effect of Corporate Governance, Funding Decisions and Working Capital Turnover on Firm Value Rifqi Ali Fadillah; Ibram Pinondang Dalimunthe
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.10151

Abstract

This study aims to examine the effect of corporate governance, funding decisions, and working capital turnover on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The population consists of 125 companies, from which 69 were selected as the final sample using purposive sampling. The data were analyzed using panel data regression in EViews 12. Firm value in this study is measured using the Price-to-Book Value (PBV) ratio. Corporate governance is assessed through the ASEAN Corporate Governance Scorecard (ACGS); funding decisions are proxied by the Debt-to-Asset Ratio (DAR); and working capital turnover is calculated as net sales divided by net working capital. The results show that, in part, only funding decisions have a significant effect on firm value, while corporate governance and working capital turnover do not. The model is statistically valid as shown by the F-test, but the coefficient of determination (R²) is relatively low, at 7.47%, indicating that the explanatory variables account for only a small portion of the variation in firm value.
Co-Authors Rifqi Ali Fadillah Umu Kulsum